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1969 (12) TMI 12 - HC - Income TaxGift Tax Act, 1958 - Whether in the process of blending by a coparcener of his separate property with the coparcenary property there is a transfer - Sub-cl. (d) of s. 2(xxiv) is wholly inapplicable to a case of blending - When a Hindu father impresses the separate property with the character of joint family property, there is no gift within the meaning of s. 2(xii) of the GT Act
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